Recital 14

(14) Concerning mergers and divisions, Directive (EU) 2017/1132 of the European Parliament and of the Council (10) lays down harmonised rules and procedures, in particular for cross-border mergers and divisions of limited liability companies. Therefore, the assessment procedure by the competent authorities provided for in this Directive should be complementary to the procedure laid down in Directive (EU) 2017/1132 and should not contradict any of its provisions. In the case of those cross-border mergers and divisions which fall under the scope of Directive (EU) 2017/1132, the reasoned opinion issued by the competent authority should be part of the assessment of the compliance with all relevant conditions and the proper completion of all procedures and formalities required for the pre-merger or pre-division certificate. The reasoned opinion should therefore be transmitted to the designated national authority responsible for issuing the pre-merger or pre-division certificate under Directive (EU) 2017/1132.

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Source: EUR-Lex CELLAR · retrieved 2026-09-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.